The impact of board director oversight characteristics on corporate tax agressiveness: An empirical analysis
This paper examines the impact of board of director oversight characteristics on corporate tax aggressiveness. Based on a 812 firm year dataset of 203 publicly-listed Australian firms over the 2006–2009 period, our regression results show that if a firm has established an effective risk management s...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Elsevier
2013
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| Online Access: | http://hdl.handle.net/20.500.11937/18179 |